SURENDRA SINGH,AGRA vs. ITO, WARD-2(1)(2), AGRA

ITA 506/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2014-153 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting that the assessment order was also passed ex-parte. The matter was restored to the Assessing Officer for fresh adjudication on merits, with a direction for the assessee to cooperate.

What were the facts?

The assessee filed a second appeal before the ITAT with a delay of approximately 155 days due to miscommunication between counsels. The CIT(A) had dismissed the assessee's appeal ex-parte, sustaining an addition made by the Assessing Officer.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte assessment and appellate orders warrant a remand for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Anurag Sinha, Adv
For Respondent: Shri Anil Kumar, Sr DR)
Hearing: 31.08.2026Pronounced: 31.08.2026

PER:BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

This appeal is directed against the impugned order dated 14.10.2025 passed in appeal No NFAC/2013-14/10269819 by the ld. Commissioner of Income Tax/ NFAC(Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2014-15, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, sustaining the addition of Rs. 2,66,28,277/- made, vide, assessment order dated 24.04.2023 passed u/s 147 r.w.s. 144 r.w.s 144B of the Act.

2.

At the very outset, according to registry’s report, we notice that the appeal is time barred. The assessee filed this second appeal on 04.06.2026 against the impugned or

The order continues below.

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